Effect of the Internet Tax Freedom Act
All Companies selling over the Internet are subject to the same sales tax collection requirements as any other retailer in the United States. Internet retailers are usually required to collect taxes where they have a physical selling presence. This bookstore is operated by John Deere Shared Services, Inc. and is required to collect sales taxes in all 50 United States, Canada, and Mexico.
NOTE: Electronically downloaded and online viewed (non-tangible) products are not subject to sales taxes.
The Internet Tax Freedom Act (ITFA), which was signed into law on October 21, 1998, was intended to prevent U.S. state and local governments from imposing new or discriminatory taxes on Internet transactions and on Internet access. Despite the name of the Act, ITFA does not preclude state and local governments from imposing existing sales tax collection requirements on companies selling over the Internet.
How Tax Is Calculated
The sales tax charged can depend on many factors, including the type of item purchased, the identity of the seller, and the destination of the shipment. Items sold by Johndeeretechinfo.com and shipped to destinations in the 50 United States, Canada, and Mexico are subject to sales tax.
If an item is subject to sales tax in the state/province to which the order is shipped, tax is generally calculated on the total selling price of each individual item. In accordance with state/province tax laws, the total selling price of an item will usually include shipping and handling charges and discounts.
The tax rate used on your order will be the combined state/province and local rate for the address where your order was shipped at the time it was shipped. Johndeeretechinfo.com obtains sales tax rates from a leading tax rate service provider.
Countries Other Than the United States, Canada, or Mexico
All bookstore products are currently produced in the United States and shipped to worldwide locations. Payment of any taxes, duties, tarriffs, and/or brokerage fees are not calculated in the selling price and are the sole responsibility of the orderer.
Proof of a dealer's tax exempt status is not normally necessary if you have registered with John Deere Shared Services, however you must check the certified "Tax Exempt" box during the checkout process of each order. Johndeeretechinfo.com can accept proof of tax-exempt status from any customer or United States Government official purchases provided that the appropriate Tax Exemption or Resale records have been filed with Johndeeretechinfo.com. Orders will not be processed until a valid Tax Exemption or Resale Certificate is received.
United States Government Purchasers Sales tax does not apply to purchases made by the United States Government. In order to document that a sale has been made to the U.S. Government, we need to obtain a copy of one of the following prior to placing the order:
- Federal tax ID certificate
- Certificate of exempt status
- Photocopy of your qualified U.S. Government Credit Card (Smart Pay Card)
- Government Voucher
Dealers, Agencies or Customers Sales tax does not apply to purchases for resale. In order to document that a sale has been made for resale to the end user, we need to obtain a copy of the State Tax Exemption or Resale Certificate. The Certificate must be completed as follows:
- Signed and dated by the buyer
- Deere & Company shown as the seller. Make the Certificate out to Deere & Company.
- The item must be listed as “technical literature” or “technical literature in all formats” as an allowable tax-exempt item.
How to Submit Tax Exempt Information
Before placing your order, please submit the necessary information as listed above by fax to receive a refund of any sales tax. Our fax number is (414) 466-0840. Please include the following:
- Mark your fax "Attn: Johndeeretechinfo.com Tax Exempt"
- Your company name
- Acceptable proof of your exempt status (as outlined above)
- If restricted, please include the names of individuals authorized to place tax-exempt orders on behalf of your agency.
NOTE: Johndeeretechinfo.com will keep the Certificate on file for a period of one year. If you submit a single-use exemption certificate, you will need to resubmit a new certificate with each order.
The original, fully executed Tax Exemption or Resale Certificate must be mailed within 10 business days to:
John Deere Construction and Forestry
1515 5th Avenue
Moline, Illinois 61265